General information. Common standards
Find out what excise duties are and the products on which they apply
Taxable event and suspensive regime
It constitutes the taxable event of the Special Taxes on the Manufacturing or Importation of the products included in its objective scope.
The taxable event occurs, as a general rule, with the manufacture or importation of goods. In addition to these cases, for the Tax on Electronic Cigarette Liquids and other Tobacco-related Products, the taxable event also occurs due to the introduction into the internal territorial area of the products from the territory of other Member States or from the Canary Islands (article 64 bis of the Special Taxes Law).
The tax requirement can be delayed until the time when the goods are intended for consumption, by being linked to the suspension regime.
The suspension regime is the tax regime, consisting of the suspension of Special Taxes, applicable to the manufacture, transformation, possession or circulation of products subject to Special Taxes. This regime assumes that the accrual or requirement of the Tax does not occur while the products are linked to it.
The suspension regime is applicable exclusively to products that are located in an establishment authorized to manufacture or store products under this tax regime, or when they circulate between establishments authorized to receive and issue products subject to Special Taxes under the suspension regime.